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在市场经济中,项目的成本控制不仅在整个项目管理中,而且在整个企业管理中都有着重要的地位。工程项目管理水平的高低成为了制约企业生存与发展的第一要素,部分施工企业仍没有意识到成本控制的重要性,没有将成本控制工作落到实处,或者是成本控制的体系不够完善,应树立怎样的成本管理观念来支配施工项目的成本管理工作,是一个既有一定理论意义,又有一定现实意义的问题。
In the market economy, the cost control of the project not only in the entire project management, but also in the management of the entire enterprise has an important position. The level of project management has become the first factor restricting the survival and development of enterprises. Some construction enterprises are still not aware of the importance of cost control, failing to carry out cost control work, or the system of cost control is not perfect enough. To establish what kind of cost management concept to dominate the cost management of construction projects is a matter of both theoretical and practical significance.